Net Salary Calculator 2026 – Hungary
Enter a monthly gross salary in forints to see the net pay, the TB contribution, SZJA tax and the employer's total cost under the rates effective from 1 January 2026.
Net salary: HUF 266,000
Net share: 66.5% · Total cost of employment: HUF 452,000
| Employee | |
|---|---|
| Social insurance | HUF 74,000 |
| Income tax advance | HUF 60,000 |
| Net salary | HUF 266,000 |
| Employer | |
|---|---|
| Employer social contribution (szocho) | HUF 52,000 |
| Total cost of employment | HUF 452,000 |
This is an indicative calculation based on Hungarian rates effective from 1 January 2026 for an employee in an employment relationship. The credit from the unused family allowance is applied, in a simplified way, against the whole TB contribution. NÉTAK (mothers of four children), the newlyweds' allowance, the personal allowance for illness (személyi kedvezmény) and the SZÉP card are not covered. It is not a substitute for tax advice.
How net salary is calculated in Hungary in 2026
A single employee social contribution, the TB járulék of 18.5%, is deducted from the gross salary; it covers pension, health and unemployment insurance. The contribution has no cap — it is paid on the whole gross salary. Personal income tax (SZJA) is a flat 15% of the tax base.
The tax base can be reduced by two allowances against the base. The family allowance (családi kedvezmény) was doubled from 1 January 2026: HUF 133,340 per month with one child, HUF 266,660 per child with two children and HUF 440,000 per child with three or more. People under 25 can reduce the base by their entire salary up to a cap of HUF 715,765 per month (the average wage).
If the family allowance exceeds the salary and part of it is not used against the tax, the unused part is claimed as the „családi járulékkedvezmény“ — a credit of 15% of the unused allowance against the TB contribution. On HUF 500,000 gross with two children, for example, SZJA is zero and, thanks to a HUF 4,998 credit, only HUF 87,502 of the HUF 92,500 TB contribution is payable, giving net pay of HUF 412,498. Mothers of three or more children (and, from 2026, mothers under 40 with two children) are fully exempt from SZJA — but they always pay the TB contribution.
On top of the gross salary the employer pays a social contribution (szocho) of 13%, which is also uncapped. At the minimum wage of HUF 322,800 the total cost of employment is therefore HUF 364,764. The calculator shows the net pay, contribution, tax and total employer cost.
Examples: gross vs. net salary 2026
| Gross salary | Net salary |
|---|---|
| HUF 322,800 | HUF 214,662 |
| HUF 373,200 | HUF 248,178 |
| HUF 450,000 | HUF 299,250 |
| HUF 600,000 | HUF 399,000 |
| HUF 800,000 | HUF 532,000 |
| HUF 1,200,000 | HUF 798,000 |
Frequently asked questions
What is the net minimum wage in Hungary in 2026?
The minimum wage of HUF 322,800 gross works out at HUF 214,662 net per month: a TB contribution of HUF 59,718 and SZJA of HUF 48,420. The guaranteed minimum for skilled roles is HUF 373,200 (HUF 248,178 net).
How much are employee contributions and tax in Hungary?
The TB járulék is 18.5% and personal income tax (SZJA) is 15%, a combined 33.5% of gross. Neither has a cap; both are paid on the whole salary.
How does the family allowance (családi kedvezmény) work in 2026?
It reduces the tax base: HUF 133,340 per month with one child, HUF 266,660 per child with two and HUF 440,000 per child with three or more. In net terms that is roughly HUF 20,000, 40,000 and 66,000 per child. Any unused part returns as a 15% credit against the TB contribution.
What is the mothers' SZJA exemption?
Mothers of three or more children, and from 2026 also mothers under 40 with two children, pay no SZJA income tax regardless of salary. They still pay the 18.5% TB contribution.
How much does the employer pay on top of gross?
A social contribution (szocho) of 13% on gross, with no cap. At the minimum wage of HUF 322,800 the total cost of employment is HUF 364,764.
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Last updated: 17 July 2026